• Zakat means to purify.
• Zakat was made obligatory in 2. A.H.
• 7-1/2 is the nasab of gold and 52-1/2 tolas for silver.
• Injunction of utilization of zakat is in Surah-al Tauba.
• Number of heads for distribution of zakat are 8.
• Zakat mentioned along with Namaz in the Quran 22 times.
• 5 Camels, 40 goats, 3 cows and buffaloes is nisab for zakat.
• 1/10 is the nisab of irrigated produce.
• Zakat is treasure of Islam; it is the saying of holy prophet.
• Usher means 1/10.
• Khums means 1/5.
• Word Zakat occurs in Quran for 32 times.
• In 2nd A.H the rate and method of distribution of Zakat was determined at Madina.
• Kharaj is spoils of war.
• Fay is income from town lands.
• Zakat on produce of mines is 1/5th.
• Ushr on artificially irrigated land is 1/20th.
• Al-Gharmain means debtors.
• There are two types of zakat.

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